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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Indonesia Accounting Journal
Nangoi, Grace B
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan sistem informasi akuntansi manajemen terhadap pengendalian kualitas produk pada Holland Bakery Manado Wala, Tirsa Rosiana Lini; Nangoi, Grace B; Walandouw, Stanley Kho
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27705

Abstract

Holland Bakery is a brand for modern bakery franchise networks with premium quality. Holland Bakery was first established in 1987 in Jakarta, under the auspiece of PT. Mustika Citra Rasa. Holland Bakery is the only Disney character licensee bakery in Indonesia. Holland Bakery has 22 branches that manage more than 400 outlets and will continue to be expanded nationally to other cities. The purpose of this research is to analyze the application of Management Accounting Information System to Product Quality Control in Holland Bakery Manado. This type of research is qualitative descriptive research. Based on the result of research that has been done, in the process of applying Management Accounting Information System to Product Quality  Control in Holland Bakery Manado, researchers found their application of Total Quality Management in their business activities. With the exixtence of TQM in its business processes, the company can run smoothly and show positive results for the company.
ANALISIS PROSES PEMBERIAN KREDIT PADA BANK RAKYAT INDONESIA (BRI) CABANG BITUNG Supit, Wandha Marina; Nangoi, Grace B; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.32362

Abstract

This study aims to analyze the process of granting credit to the Bank Rakyat Indonesia (BRI) Bitung branch. This research is a qualitative research with an exploratory approach. Data obtained through in-depth interview techniques, observation and documentation study.The results showed that the provision of credit at the Bank Rakyat Indonesia (BRI) Bitung branch has followed the existing rules and regulations. The basic of the rule and regulations imposed by Bank Rakyat Indonesia (BRI) Bitung branch, namely by applying the basic principles of credit, namely character, capacity, capital, collateral and condition of economic. However the problem that arises in lending activities at Bank Rakyat Indonesia (BRI) Bitung branch is bad credit where the debtors cannot pay their obligations. The bacd credit problem had an impact on Bank Rakyat Indonesia (BRI) Bitung branch, especially on financial performance. And efforts to solve these problems the Bank Rakyat Indonesia (BRI Bitung branch provides credit rescue to the debtors.
ANALISIS PENGENDALIAN INTERN SIKLUS PENJUALAN PADA UD. SEHAT INDAH DI GORONTALO Maria, Brigita; Nangoi, Grace B; Mintalangi, Syermi S.E
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.30384.2020

Abstract

A sales cycle that is reached out well in a company due to the role of an adequate intern control. The applied of intern control can be used as supervision and can increase effectiveness in sales activities in the company. The purpose of this study was to determine how the applied and implementation of intern  control of the sales cycle at UD. Sehat Indah Gorontalo. This type of research is descriptive qualitative. The analytical method used in this research is a descriptive method, where the research results are described in accordance with the actual situation obtained directly through interviews and documentation. Research result obtained indicate that intern control in the sales cycle at UD. Sehat Indah has been quite effective, however the implementation is not yet fully adequate, because there are still weaknesses and incompatibilities with one of the concepts of internal control.
Analisis Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas, Kepemilikan Manajemen dan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Jakarta tahun 2012-2016) Karundeng, Frandy; Nangoi, Grace B; Karamoy, Herman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.16901

Abstract

Abstract. The corporate’s responsibility currently has evolved into a triple bottom line principal which directs the corporates for are not only focused on its profit achievement (profit), but also to secure the environmental sustainability (planet) and contribute in the community development (people). In accordance to the Indonesia’s Act, any company,which activities are in exploiting the natural resources (SDA), is obliged to implement the social and environmental responsibility. It is usually called as the Corporate Social Responsibility (CSR). The mining corporates are,thus, must implement the CSR. The aims of this study are to verify (1) the influence of CSR to increase the firm value, and (2) the influence of profitability, management ownership, and firm size (as the factors to moderate the relationship amongst CSR) to the firm value. CSR disclosure is measured by GRI (G4) index. The firm value variable is then calculated by using Tobin’s Q ratio. Profitability variable, management ownership variable, and company size variable are each measured by ROE, percentage of management ownership, and natural logarithm of total asset.The result of this study concludes that CSR does not affect firm value. Management ownership and firm sizedo not influence either firm value. On the other hand, the profitability has a positive effect on the firm value. Furthermore, profitability as a moderating variable can strengthen the relationship between CSR and firm value. However, this study draws conclusion that management ownership and firm size do not strengthen the relationship among CSR and firm value.Keywords: CSR, Profitability, Management Ownership, Firm Size, and Firm Value.Abstrak. Saat ini tanggung jawab perusahaan sudah berkembang menjadi prinsip triple bottom line, yang mengarahkan perusahaan untuk tidak hanya fokus pada pencapaian profit saja, tetapi juga mampu menjaga kelestarian lingkungan (planet) dan memberikan kontribusi dalam pengembangan masyarakat (people).Sesuai dengan amanat UU, setiap perseroan terbatas yang kegiatannya memanfaatkan SDA wajib untuk melaksanakan Tanggung Jawab Sosial dan Lingkungan (TJSL).Oleh karena itu, perusahaan pertambangan merupakan perusahaan yang tergolong wajib melaksanakan TJSL atau CSR.Melalui penelitian ini, ingin diketahui pengaruh CSR dalam meningkatkan nilai perusahaan pertambangan yang aktivitasnya memanfaatkan SDA, serta pengaruh profitabilitas, kepemilikan manajemen, dan ukuran perusahaan sebagai faktor yang memoderasi hubungan antara CSR dan nilai perusahaan. Pengungkapan CSR diukur dengan menggunakan indikator yang dikeluarkan oleh lembaga internasional General Reporting Initiative (GRI) yaitu indeks G4. Kemudian variabel nilai perusahaan dihitung dengan menggunakan rasio Tobin’s Q, serta variabel profitabilitas, kepemilikan manajemen, dan ukuran perusahaan masing-masing diukur dengan ROE, persentase kepemilikan manajemen, dan logaritma natural dari total aset perusahaan. Hasil penelitian ini menyimpulkan bahwa CSR tidak berpengaruh terhadap nilai perusahaan. Hasil yang sama juga terdapat pada pengaruh kepemilikan manajemen dan ukuran perusahaan secara parsial terhadap nilai perusahaan. Sedangkan profitabilitas berpengaruh positif terhadap nilai perusahaan.Kemudian, profitabilitas sebagai variabel moderasi mampu memperkuat hubungan antara CSR dan nilai perusahaan.Akan tetapi, dalam penelitian ini menyimpulkan bahwa kepemilikan manajemen dan ukuran perusahaan tidak memperkuat hubungan antara CSR dan nilai perusahaan.Kata kunci : CSR, Profitabilitas, Kepemilikan Manajemen, Ukuran Perusahaan, dan Nilai Perusahaan.
Akuntabilitas Pengelolaan Dana Desa di Kecamatan Kotamobagu Selatan Kota Kotamobagu Makalalag, Astri Juainita; Nangoi, Grace B; Karamoy, Herman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15334

Abstract

Abstract. Village fund management requires the existence of good governance in which one of its pillars is accountability. The allocation of substantial funds is expected to give a significant impact on the welfare of rural communities and also can be reported and accounted for. Management of village fund should be done based on the principle of governance which are transparent, accountable and participatory. This research was conducted in six villages in the South Kotamobagu Districts of Kotamobagu city. 21 respondents were interviewed. They are the fund manager of the village and the village fund facilitator team. This study is a qualitative exploratory research. Data were analyzed by content analysis and technical analysis was the reduction, data presentation and conclusion. The results of this study indicate that the accountability of the village fund management in South Kotamobagu District in Kotamobagu city have been carried out and fulfilled in terms of  transparency, accountability and participatory. Altough there were several omissions that still be conducted the by village officers and technical executors. In overall, the reporting and accountability have been implemented in accordance with the mechanism of provisions. Competency of management resources are still a major problem requiring the assistance of local government. To improve the accountability in the management of village funds; a sustainable coaching, training, supervision and evaluation to village authorities are needed. Keywords: village fund management, accountability, transparency, participatory. Abstrak. Dalam pengelolaan dana desa dituntut adanya suatu aspek tata pemerintahan yang baik (good governance) dimana salah satu pilarnya adalah akuntabilitas. Alokasi dana yang cukup besar diharapkan dapat memberikan dampak yang signifikan terhadap kesejahteraan masyarakat desa, dan benar-benar dapat dilaporkan serta dipertanggungjawabkan. Pengelolaan keuangan desa dilakukan berdasarkan prinsip tata kelola yaitu transparan, akuntabel dan partisipatif. Penelitian ini dilaksanakan di 6 (enam) desa dalam wilayah Kecamatan Kotamobagu Selatan Kota kotamobagu. Dengan jumlah informan 21 (dua puluh satu) orang yaitu pengelola dana desa dan tim fasilitasi dana desa. Penelitian ini menggunakan metode kualitatif eksploratif. Metode yang digunakan adalah analisis isi dan teknis analisis yang digunakan adalah reduksi, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa akuntabilitas pengelolan dana desa di Kecamatan Kotamobagu Selatan Kota Kotamobagu telah dilaksanakan berdasarkan prinsip transparan, akuntabel dan partisipatif. Dalam pelaporan dan pertanggungjawaban sudah dilaksanakan sesuai dengan mekanisme berdasarkan ketentuan walaupun masih terdapat kelalaian dari aparat desa dan pengelola teknis kegiatan. Kompetensi sumber daya pengelola masih merupakan kendala utama, sehingga masih perlu pendampingan pemerintah daerah. Untuk meningkatkan akuntabilitas dalam pengelolaan dana desa di Kecamatan Kotamobagu Selatan Kota Kotamobagu dibutuhkan pembinaan, pelatihan, pengawasan dan evaluasi secara berkelanjutan kepada aparat desa. Kata Kunci : pengelolaan dana desa, akuntabilitas, transparansi, partisipatif.
Implementasi Standar Akuntansi Keuangan (SAK) Dan Standar Akuntansi Pemerintah (SAP) Pada Laporan Keuangan Badan Layanan Umum Daerah (BLUD) Rumah Sakit Tani Dan Nelayan Pemerintah Daerah Kabupaten Boalemo Husain, Nirmawati; Nangoi, Grace B; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17176

Abstract

Abstract. Farmer and Fisherman Hospital utilizes accrual basis for its accounting and financial statements. It is also required to produce 2 types of financial statements based on: Financial Accounting Standard for non-profit organization and Government Accounting Standard for consolidation purposes. This research aims to analyze the implementation of Financial Accounting Standard and Government Accounting Standard on Financial Statements of Local Service Institution Farmer and Fisherman Hospital and their barriers. This is a qualitative exploratory study. Data were collected by interviews, participant observation and document analysis. Respondents consist of Finance and Accounting staff within the hospital. Findings indicate that the implementation of Financial Accounting Standard and Government Accounting Standard of Local Service Institution Farmer and Fisherman Hospital are supported by: (1) Regulation of Indonesian Ministry of Internal Affair number 61 year 2007, (2) Accounting policies, (3) Work program/plan, (4) Procedures supported by Standard Operating Procedures and (5) governance in describing the financial statements based on Financial Accounting Standard and Government Accounting Standard. On the other hand, barriers in implementing Financial Accounting Standard and Government Accounting Standard are firstly in its Human Resources: (1) Insufficient quantities and quality skilled human resources (2) Accounting Information System is not optimally utilized (3) Financial Statements are established manually, (4) Supporting documents are incomplete. Secondly, communication is not conducted well.Keywords: Public Service Institution, Financial Accounting Standard, Government Accounting Standard, accrual, Financial StatementsAbstrak. Penyelenggaraan akuntansi dan laporan keuangan Rumah Sakit Tani dan Nelayan Kabupaten Boalemo menggunakan basis akrual dan wajib menyusun laporan keuangannya dalam 2 versi, yakni berdasarkan pada Standar Akuntansi Keuangan karena bergerak di bidang organisasi nirlaba dan Standar Akuntansi Pemerintah karena tujuan untuk konsolidasi. Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Keuangan dan Standar Akuntansi Pemerintah pada laporan keuangan BLUD di RSTN Kabupaten Boalemo serta kendala-kendala yang dihadapi. Metode yang digunakan adalah kualitatif eksploratif. Adapun teknik pengumpulan data yakni dengan wawancara, observasi berperanserta (participant observation), dan dokumentasi. Informan dalam penelitian ini adalah bagian keuangan RSTN Kabupaten Boalemo serta Bidang akuntansi BKAD Kabupaten Boalemo. Hasil penelitian menunjukkan bahwa implementasi SAK dan SAP pada laporan keuangan BLUD RSTN Kabupaten Boalemo didukung oleh peraturan yakni Permendagri 61 Tahun 2007, adanya kebijakan akuntansi, program/rencana kerja, prosedur yang didukung adanya SOP, dan tata kelola yang menguraikan penyajian laporan keuangan yang berdasarkan pada SAK dan SAP. Kendala-kendala yang dihadapi dalam penyusunan SAK dan SAP pada laporan keuangan BLUD RSTN Kabupaten Boalemo yakni yang kesatu adalah dari aspek Sumber Daya yang terdiri dari: (1) Sumber Daya Manusia yang belum memadai, (2) Pemanfaatan Sistem Informasi Akuntansi BLUD yang belum optimal, (3) penyusunan laporan keuangannya masih secara manual, (4) Kelengkapan dokumen pendukung yang belum memadai. Hal yang kedua adalah aspek komunikasi yang kurang baik.Kata kunci: BLU/BLUD, SAK, SAP, akrual, laporan keuangan
Pengaruh Kompetensi, Objektivitas, dan Pengalaman Kerja Terhadap Kualitas Hasil Audit pada Perwakilan BPKP Provinsi Sulawesi Utara Haryoko, Kukuh; Nangoi, Grace B; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.16902

Abstract

Abstract. The effective role of the Government Internal Auditor (APIP) can be realized if supported by a professional and competent Auditor with an increasingly qualified internal audit result. In order to implement the results of quality internal audi, it requires a quality measure in accordance with the mandate of assignment of each APIP. This research aims to identify the influences of competence, objectivity and job experience towards quality of audit results at The Financial and Development Supervisory Board (BPKP) Representative of North Sulawesi Province.Respondents are auditors who work in BPKP Representative North Sulawesi Province. There were 76 respondents. This study used primary data. Data were collected by questionnaires.The results show that the coefficient of determination is 0.620. It means 62% audit quality is influenced by competency, objectivity, and job experience. On the other hand, the remaining of 38% is influenced by other factors beyond this study. Partially hypothesis test (t test) was conducted in order to know the influence of each independent variable individually towards the dependent variable. The analysis result shows that competency, objectivity and job experience have positively significant influences towards quality of audit result.Keywords: competency, objectivity, job experience, and quality of audit result.Abstrak. Peran Aparat Pengawas Internal Pemerintah (APIP) yang efektif dapat terwujud jika didukung dengan auditor yang profesional dan kompeten dengan hasil audit intern yang semakin berkualitas. Dalam rangka mewujudkan hasil audit intern yang berkualitas diperlukan suatu ukuran mutu yang sesuai dengan mandat penugasan masing-masing APIP. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, obyektivitas dan pengalaman kerja terhadap kualitas hasil audit pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sulawesi Utara.Responden dalam penelitian adalah auditor yang bekerja di Perwakilan BPKP Provinsi Sulawesi Utara.Jumlah responde adalah76 auditor.Jenis data yang digunakan dalam penelitian ini adalah data primer.Pengumpulan data dilakukan dengan kuesioner.Hasil penelitian berdasarkan perhitungan koefisien determinasi dalam penelitian ini adalah 0,620 artinya kualitas hasil audit sebesar 62% dipengaruhi oleh kompetensi, obyektivitas dan pengalaman kerja. Sedangkan sisanya 38% dipengaruhi oleh faktor lain di luar penelitian ini. Pengujian hipotesis secara parsial dilakukan melalui uji t untuk mengetahui besarnya pengaruh masing-masing variabel independen secara individual terhadap variabel dependen. Hasil analisis menunjukkan bahwa kompetensi, obyektivitas dan pengalaman kerja, memiliki pengaruh positif dan signifikan terhadap terhadap kualitas hasil audit.Kata kunci: kompetensi, obyektivitas,pengalaman kerja, dan kualitas hasil audit.
Analisis Pengelolaan Perusahaan Daerah Pasar Kota Manado Dalam Mewujudkan Good Corporate Governance Langelo, Friska; Nangoi, Grace B; Warongan, Jessy
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18430

Abstract

Abstract. This study aims to analyze the management of Market Regional Company or PD Pasar Manado in establishing Good Corporate Governance (GCG). This research is a qualitative exploratory approach. Data were obtained by indepth interviews, observation and documentation study. The result shows that the management of PD Pasar Manado in realizing GCG has been in accordance to the General Guidelines of GCG, issued by the National Commission on Governance Policy. GCG includes the principles of transparency, accountability, responsibility, independence, and fairness. However, there are some obstacles in managing PD Pasar Manado to implement GCG. The biggest problem is in the principle of accountability. The next ones are the principle of responsibility, the principle of fairness, the principle of transparency, and the principle of independence. These constraints are in bureaucratic structures, resources, executor attitude and communication, and environmental constraints of economic, social and political. Basically, all the constraints in the management of PD Pasar Manado in realizing good corporate governance are related to each other. The greatest obstacle in facing each principle of GCG is in its resource and environmental constraints of economic, social and political. They influence significantly management of PD Pasar Manado, i.e the lack of contribution to regional revenue Manado. In light of this, the management of PD Pasar Manado needs to be improved, specifically in its implementation of GCG.Keywords: Good Corporate Governance, Regional Company of MarketAbstrak. Penelitian ini bertujuan menganalisis pengelolaan Perusahaan Daerah (PD) Pasar Kota Manado dalam mewujudkan Good Corporate Governance (GCG). Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan PD Pasar Kota Manado dalam mwujudkan GCG telah sesuai dan dilaksanakan berdasarkan Pedoman Umum GCG Indonesia yang dikeluarkan oleh Komisi Nasional Kebijakan Governance (KNKG) yang meliputi asas transparansi, akuntabilitas, responsibilitas, independensi, serta kewajaran dan kesetaraan. Namun, dalam pengelolaan PD Pasar Kota Manado dalam mewujudkan GCG masih ditemukan beberapa kendala dalam setiap asas GCG. Asas akuntabilitas merupakan asas yang paling banyak memiliki kendala, yang kedua asas responsibilitas, kemudian asas kewajaran dan kesetaraan selanjutnya yang keempat asas transparansi, dan yang terakhir adalah asas independensi. Kendala-kendala tersebut yaitu kendala struktur birokrasi, sumber daya, sikap pelaksana dan komunikasi serta kendala lingkungan ekonomi, sosial dan politik. Pada dasarnya, semua kendala dalam pengelolaan PD Pasar dalam mewujudkan GCG saling berhubungan satu dengan yang lainnya. Dimana kendala yang paling besar dihadapi untuk setiap asas GCG adalah kendala sumber daya dan lingkungan ekonomi, sosial dan politik yang sangat mempengaruhi pengelolaan PD Pasar, seperti kurangnya kontribusi terhadap Pendapatan Asli Daerah (PAD) Kota Manado. Karena PD Pasar merupakan salah satu sumber  PAD Kota Manado, maka perlu adanya pengaturan lebih baik terhadap Pasar yang ada di Kota Manado, terutama adanya penerapan GCG pada PD Pasar.Kata kunci: Tata Kelola Perusahaan yang Baik, Perusahaan Daerah Pasar
Co-Authors Aleng, Chintia S Friska Langelo Harijanto Sabijono Haryoko, Kukuh Hendrik Manossoh, Hendrik Herman Karamoy Husain, Nirmawati Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Kartika, Citra Ayu Karundeng, Frandy Efraim Fritz Korneles, Vera Watty Kotambunan, Miranda Ellora Lino, Andrew Lintje Kalangi Makalalag, Astri Juainita Manialup, Angel Wulandari Maria, Brigita Mokodompit, Samsul Robert Lambey Sendow, Gloria Julianita Stanley Kho Walandouw Syawie, Husen Achmad Syermi S.E. Mintalangi Tinuwo, Mararusli Ventje Ilat Wala, Tirsa Rosiana Lini Wandha Marina Supit Warongan, Jessy Winston Pontoh